Returns under GST Law

September 26, 2016   admin  GST India
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Returns under GST Law

Every taxable person as part of his compliance shall also need to file returns with the respective governments.  While return for SGST shall be filed with state government, return for CGST and IGST shall be filed with Central government.  The following are the prescribed returns and time periods for different taxable persons:

Type of TaxpayerReturns to be filedDue date of filing the return
Normal/Regular TaxpayerGSTR-1/ GSTR-2, GSTR-3 10th / 15th / 20th day of the succeeding month
Annual return GSTR-8
Compounding TaxpayerGSTR- 418th day after the end of quarter
Annual return GSTR-8
Foreign Non-Resident TaxpayerGSTR-57th day after expiry of registration
Input Service DistributorGSTR- 613th day of the succeeding month
Tax DeductorGSTR-710th day of the succeeding month

Annual Return (GSTR-8)

  • All Regular and Compounding taxpayers to file Annual Return
  • Last date – 31st December following the end of the financial year
  • Simpler Annual Return for Compounding taxpayers & those taxpayers who are not required to get their accounts audited
  • Annual Return to be accompanied with a statement showing reconciliation of information as per Returns with information as per annual audited accounts
  • Reconciliation statement to be filed by taxpayers who are required to get accounts audited under Section 44AB of the Income Tax Act, 1961



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